Maple Construction Corp. has a defined benefit pension plan. Information concerning the 20X7 and 20X8 fiscal years is presented below:
From the plan actuary:
• Current service cost in 20X7 is $430,000 and in 20X8 is $488,000.
• Defined benefit obligation is $4,975,000 at the beginning of 20X7.
• New past service cost in 20X8 is $45,000, a reduction in benefits at the beginning of the year.
• Accumulated OCI amounts are losses at the beginning of 20X7, amounting to $787,000.
• Benefits paid to retirees—at end of year, $235,000 in 20X7, and $295,000 in 20X8.
• Actuarial revaluation in 20X7 showed a $406,000 increase in the obligation due to changes in mortality. Revaluations take place every four years.

From the plan trustee:
• Plan assets at market value at the beginning of 20X7 were $3,705,000.
• 20X7 contributions at end of year were $510,000 and in 20X8, $525,000.
• Actual earnings were $276,000 in 20X7 and $80,000 in 20X8.
Other information:
• Yield on long-term debt, stable in 20X7 and 20X8, 6%.
• The opening net defined benefit liability on the SFP is the opening net amount of the defined benefit obligation and opening fund assets.

Required:
Prepare a spreadsheet for 20X7 and 20X8 that determines pension expense and also the closing net defined benefit asset or liability account and accumulated OCI.